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All Journal Akuntansi: Jurnal Riset Ilmu Akuntansi International Journal of Economics and Management Sciences Ulil Albab
Fara Brygita Ramadhani
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Penerapan Triple Bottom Line Pada PT Bank Rakyat Indonesia Tbk Fara Brygita Ramadhani; Cholis Hidayati
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1997

Abstract

This research analyzes the implementation of the Triple Bottom Line (TBL) concept by PT Bank Rakyat Indonesia (BRI) in their 2022 sustainability report, using a qualitative descriptive analysis method. The TBL concept, encompassing "People," "Planet," and "Profit," has become a central focus in various business sectors, emphasizing the importance of social, environmental, and financial sustainability. The findings reveal that BRI has successfully led the way in implementing TBL in the Indonesian banking sector, with positive impacts on society and the environment, alongside robust financial growth. This study provides a profound understanding of BRI's application of the TBL concept, serving as inspiration for other companies to follow suit in maintaining a balance between "People," "Planet," and "Profit."
Analysis of Management Policy and Management Performance Green Accounting with Green Economy and Csrd as An Intervening Variable in Pharmacy Companies Listed on the Indonesian Stock Exchange Fara Brygita Ramadhani; Hwihanus Hwihanus
International Journal of Economics and Management Sciences Vol. 1 No. 3 (2024): August : International Journal of Economics and Management Sciences
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijems.v1i3.145

Abstract

This research aims to analyze management policies and management performance on green accounting with green economy and corporate social responsibility disclosure as intervening variables. The research method uses a descriptive quantitative research design. The research data utilizes financial reports of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. The population used in this study is pharmaceutical companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Sample selection is done using purposive sampling method, resulting in a sample of 9 pharmaceutical sub-sector companies out of a total population of 11. The statistical data processing tool in this study uses SmartPLS software with outer model analysis consisting of convergent validity, construct reliability and validity, and discriminant validity. The inner model analysis in this study is used to test the hypotheses that have been made. The results obtained in this study indicate that the hypothesis testing directly shows only the green economy significantly influences CSRD, while management policies do not have a direct effect on green accounting, green economy, CSRD, or management performance. Additionally, management performance does not affect the green economy, green accounting, or CSRD, and the green economy does not affect green accounting or CSRD. Indirect hypothesis testing results show that the green economy cannot intervene in management policies or management performance on green accounting, and CSRD cannot intervene in management policies or management performance on green accounting.
Comparative of Financial Performance Ratio of Mining Companies Listed on The Indonesia Stock Exchange in Three Period Maylizza Putri Dyansyah; Dhea Rizky Istiqomah; Nur Aini; Fara Brygita Ramadhani
ULIL ALBAB : Jurnal Ilmiah Multidisiplin Vol. 2 No. 1: Desember 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/jim.v2i1.1145

Abstract

This study was conducted with the aim of assessing the financial performance of mining industry companies, namely PT Indo Tambangraya Megah Tbk (ITMG), PT Mitrabara Adiperdana Tbk (MBAP), PT Bukit Asam Tbk (PTBA), and PT Aneka Tambang Tbk (ANTM). ) during the 2019-2021 period to the industry average ratio or using the Cross-Section method analysis. The type of research used is descriptive-quantitative research, where after calculating and comparing the ratio of the company to the industry, a descriptive analysis is then carried out. The data source used is the results of previous research on financial ratios in the four companies for the 2019 – 2021 period. The results of the research obtained during the period 2019 - 2021 the company PT Mitrabara Adiperdana Tbk (MBAP) had very good performance, this is evidenced by the majority of the value of the company's financial ratio is above the value of the industry average ratio every year, for example, the liquidity ratio of PT Mitrabara Adiperdana Tbk has a ratio value during 2019 - 2021, namely 360.4%, 374.4%, and 397.8%, respectively, where the average industry value for three periods is only between 220% - 275%. The management of MBAP company assets/assets is also considered good as evidenced by the asset turnover ratio, which has the highest average value of 4.8 rounds. In solvency ratio and profitability ratio, MBAP is the highest among the four companies, and above the industry average ratio. However, the MBAP market ratio has the lowest ratio results during 2019 - 2021 among companies and the industry average. s financial ratio is above the value of the industry average ratio every year, for example, the liquidity ratio of PT Mitrabara Adiperdana Tbk has a ratio value during 2019 - 2021, namely 360.4%, 374.4%, and 397.8%, respectively, where the the average industry value for three periods is only between 220% - 275%. The management of MBAP company assets/assets is also considered good as evidenced by the asset turnover ratio, which has the highest average value of 4.8 rounds. In solvency ratio and profitability ratio, MBAP is the highest among the four companies, and above the industry average ratio. However, the MBAP market ratio has the lowest ratio results during 2019 - 2021 among companies and the industry average.
Penerapan Triple Bottom Line Pada PT Bank Rakyat Indonesia Tbk Fara Brygita Ramadhani; Cholis Hidayati
Akuntansi Vol. 3 No. 2 (2024): Juni: Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i2.1997

Abstract

This research analyzes the implementation of the Triple Bottom Line (TBL) concept by PT Bank Rakyat Indonesia (BRI) in their 2022 sustainability report, using a qualitative descriptive analysis method. The TBL concept, encompassing "People," "Planet," and "Profit," has become a central focus in various business sectors, emphasizing the importance of social, environmental, and financial sustainability. The findings reveal that BRI has successfully led the way in implementing TBL in the Indonesian banking sector, with positive impacts on society and the environment, alongside robust financial growth. This study provides a profound understanding of BRI's application of the TBL concept, serving as inspiration for other companies to follow suit in maintaining a balance between "People," "Planet," and "Profit."
Co-Authors Cholis Hidayati Cholis Hidayati, Cholis Dhea Rizky Istiqomah Hwihanus Hwihanus Maylizza Putri Dyansyah NUR AINI Salsabila, Unik Hanifah